Imiqondo Yezindleko Ekubalweni Kwezimali
I-accounting ulimi lwebhizinisi, futhi njenganoma yiluphi ulimi, iza neqoqo layo lamagama nemibono. Esinye sezici eziyisisekelo zokubalwa kwezimali ukuqonda izindleko. Izindleko zingaphezu nje kokusetshenziswa kwemali; ziyingxenye ebalulekile yendlela amabhizinisi asebenza ngayo, ahlela ngayo, futhi ahlela ngayo amasu. Ukuphathwa kwezindleko okuphumelelayo kungenza umehluko phakathi kwebhizinisi elichumayo kanye nebhizinisi elilwela ukusinda. Kulesi sihloko, sizohlola imiqondo yezindleko ebalulekile ekubalweni kwezimali, sihlole ukuhlukaniswa kwazo, futhi sibonise ukubaluleka kwazo ekwenzeni izinqumo zezimali.
Ziyini izindleko?
Ekubalweni kwezimali, izindleko zichazwa njengenani elihlatshelwe ukuthola izimpahla noma izinsizakalo. Izindleko ziyisisekelo kunoma yikuphi ukusebenza kwebhizinisi futhi ngokuvamile zihlukaniswa ngezinhloso zokubalwa kwezimali kanye nokusebenza kahle. Lezi zigaba zisiza ekuhleleni, ekulawuleni, nasekwenzeni izinqumo.
Izinhlobo Zezindleko
1. Izindleko Ezingaguquki
Izindleko ezizinzile yilezo ezingashintshi ngezinga lokukhiqiza noma lokuthengisa. Zihlala zinjalo isikhathi eside, kungakhathaliseki ukuthi izinga lomsebenzi webhizinisi linjani. Izibonelo zifaka phakathi irenti, amaholo, kanye nomshwalense. Izindleko ezizinzile zibalulekile ekuhleleni isikhathi eside njengoba zisiza amabhizinisi ukuqonda izindleko zawo eziyisisekelo.
2. Izindleko Eziguquguqukayo
Izindleko eziguquguqukayo ziyashintshashintsha ngokulingana ngqo nezinguquko ekukhiqizweni noma kumthamo wokuthengisa. Izibonelo zifaka phakathi izinto zokusetshenziswa, abasebenzi abaqondile, kanye namakhomishini okuthengisa. Lezi zindleko zibalulekile ekuhlolweni kokusebenza kanye nokuhlela isikhathi esifushane.
3. Izindleko Eziguquguqukayo Kancane
Izindleko eziguquguqukayo kancane, noma izindleko ezixubile, ziqukethe izingxenye eziqinile neziguquguqukayo. Isibonelo, amabhili ezinsiza avame ukuba nesilinganiso esiyisisekelo kanye nesilinganiso esiguquguqukayo kuye ngokusetshenziswa. Ukuqonda izindleko eziguquguqukayo kancane kubalulekile ekubikezeleni nasekubekeni isabelomali okunembile.
4. Izindleko Eziqondile
Izindleko eziqondile zingahlotshaniswa ngqo nomkhiqizo othile, isevisi, noma umnyango. Izibonelo zifaka phakathi izinto zokusetshenziswa, abasebenzi abaqondile, kanye nezinto zokukhiqiza. Lokhu kubalulekile ekuhlaziyweni kwezindleko zomkhiqizo kanye nenzuzo.
5. Izindleko Ezingaqondile
Izindleko ezingaqondile, ezaziwa nangokuthi izindleko ezingaphezulu, azikwazi ukulandelelwa ngqo emkhiqizweni noma ensizeni ethile. Izibonelo zifaka phakathi izindleko zezinsizakusebenza, zokuphatha, nezokulungisa. Lezi zindleko zabelwa iminyango noma imikhiqizo ehlukene kusetshenziswa izindlela ezahlukene zokubika ngezezimali okunembile.
6. Izindleko Zamathuba
Izindleko zamathuba zimele izinzuzo ezingaba khona umuntu ngamunye, umtshali-zimali, noma ibhizinisi eliphuthelwa yizo lapho ekhetha enye indlela kunenye. Kungumqondo obalulekile wokwenza izinqumo, osiza amabhizinisi ukuhlaziya izinzuzo ezingaba khona ezivela ezinkethweni ezahlukene.
7. Izindleko Eziphansi
Izindleko ezinciphile ziyizindleko zesikhathi esidlule ezingenakukwazi ukubuyiselwa futhi akufanele zithinte izinqumo zebhizinisi zesikhathi esizayo. Ukuqaphela izindleko ezinciphile kusiza ukugwema ugibe "lwephutha lezindleko ezinciphile," lapho ukutshalwa kwezimali kwesikhathi esidlule kuthonya khona izinqumo zamanje ngokungafanele.
8. Izindleko Ezingaphansi
Izindleko eziphansi yizindleko zokukhiqiza iyunithi eyodwa eyengeziwe yomkhiqizo. Lesi silinganiso sibalulekile ekwandiseni inzuzo kanye namasu okubeka amanani.
Ukuziphatha Kwezindleko Nokulawulwa Kwezindleko
Ukuqonda ukuthi izindleko ziziphatha kanjani uma kuqhathaniswa nezinguquko emsebenzini webhizinisi kubalulekile ekuphathweni kwezindleko okuphumelelayo. Ukuhlaziywa kokuziphatha kwezindleko kuhlanganisa ukuhlola ukuthi izindleko zishintsha kanjani maqondana namazinga ahlukahlukene okukhiqiza noma inani lokuthengisa. Lokhu kuhlaziywa kuvame ukuhilela:
– Ukuhlaziywa Kwezindleko Nenzuzo (i-CVP): Ukuhlaziywa kwe-CVP kusiza ekunqumeni ukuthi izinguquko ezindleleni kanye nevolumu zithinta kanjani imali engenayo yokusebenza yenkampani kanye nemali engenayo yonke. Kuhlanganisa ukubalwa kwephuzu lokulinganisa, okuyizinga lokuthengisa lapho imali engenayo iyonke ilingana nezindleko eziphelele, okuholela enzuzweni engenalutho.
– Ukuqonda Ukusabalala: Ukwazi ukuthi yiziphi izindleko ezizokhuphuka noma zehle ngokushintsha komsebenzi webhizinisi kungasiza inkampani ukuthi ikhulise ukusebenza kwayo ngempumelelo. Isibonelo, inkampani eqonda izindleko zayo eziguquguqukayo ingenza izinqumo ezingcono mayelana nokukhulisa umkhiqizo.
Ukubaluleka Kokubiza Okunembile
Ukulinganisa izindleko ngendlela efanele kubalulekile ngezizathu ezahlukene:
– Isu Lokubeka Amanani: Ukuqonda izindleko zangempela zokukhiqiza kusiza ekubekeni amanani ancintisanayo nanenzuzo. Ukubeka amanani aphansi kungandisa inzuzo, kuyilapho ukubeka amanani ngokweqile kunganciphisa isabelo semakethe.
– Ukuhlela Isabelomali: Izilinganiso zezindleko ezithembekile ziqinisekisa ukuhlela isabelomali okungokoqobo kanye nokuhlela ezezimali.
– Ukuhlaziywa Kwenzuzo: Ukwazi isakhiwo sezindleko esinemininingwane kuvumela ukuhlaziywa kwenzuzo okungcono, okusiza ekuboneni ukuthi yimiphi imikhiqizo noma izinsizakalo ezinenzuzo kakhulu.
– Ukulawula Izindleko: Ukuhlonza nokuhlukanisa phakathi kwezinhlobo ezahlukene zezindleko kuvumela amabhizinisi ukuthi asebenzise izindlela zokulawula izindleko ezisebenzayo.
Izindlela Zokubiza Izindleko
Izindlela eziningana zisetshenziswa ukwabela izindleko emikhiqizweni, izinsizakalo, noma amaphrojekthi:
Izindleko ze-oda lomsebenzi
Le ndlela isetshenziswa lapho ukukhiqizwa kwenziwa ngokwezifiso. Izindleko ziqongelelwa ngomsebenzi ngamunye, iphrojekthi, noma iqembu. Ivame ukusetshenziswa ezimbonini ezifana nokwakha, ukubonisana, kanye nokukhiqiza ngokwezifiso.
Izindleko Zenqubo
Kusetshenziswa ezimbonini lapho ukukhiqizwa kuqhubeka khona futhi amayunithi engahlukaniseki, njengasekukhiqizweni kwamakhemikhali noma ekucutshungulweni kokudla. Izindleko zilinganiselwa kuzo zonke amayunithi akhiqizwayo.
Izindleko Ezisekelwe Emsebenzini (ABC)
I-ABC inika izindleko emikhiqizweni ngokusekelwe emisebenzini edingekayo ukuyikhiqiza. Inikeza ukubonakaliswa okunembile kokusetshenziswa kwezinsiza, ikakhulukazi ezindaweni eziyinkimbinkimbi ezinemikhiqizo eyahlukahlukene.
Izindleko Ezijwayelekile
Izindleko ezijwayelekile zihilela ukuqhathanisa izindleko zangempela nezindleko ezijwayelekile ezisungulwe ngaphansi kwezimo ezifanele. Ukwehluka kuyahlaziywa ukuze kulawulwe izindleko.
Isicelo Somhlaba Wangempela
Cabanga ngenkampani yokukhiqiza ekhiqiza ifenisha eyenziwe ngokwezifiso.
– Izindleko Ezingaguquki: Irenti yenkampani yefektri yayo ihlala ingaguquki njalo ngenyanga.
– Izindleko Eziguquguqukayo: Izindleko zokhuni kanye nomsebenzi oqondile ziyahlukahluka kuye ngenani lezingcezu zefenisha ezikhiqizwayo.
– Izindleko Eziqondile: Ukhuni olusetshenziswa efenisha ngayinye lungalandelelwa ngqo kuleyo ngxenye ethile.
– Izindleko Ezingaqondile: Ibhili kagesi yefektri ayikwazi ukulandelwa ngqo efenisha eyodwa.
– Izindleko Zamathuba: Uma inkampani ikhetha ukukhiqiza amatafula phezu kwezihlalo, imali engenayo evela ekuthengisweni kwezihlalo ezingaba khona iyindleko yamathuba.
– Izindleko Ezinciphile: Ukutshalwa kwezimali emishinini engenakuphinde ithengiswe noma isetshenziswe kabusha kuyizindleko ezinciphile.
– Izindleko Ezingaphansi: Izindleko zokukhiqiza isihlalo esisodwa esengeziwe ziyacatshangelwa lapho kuhlaziywa ukusebenza kahle kokukhiqiza.
Isiphetho
Ukuqonda nokuphatha izindleko kubalulekile empilweni yezezimali kanye nokuhlela amasu kwanoma yiliphi ibhizinisi. Kusukela ekusizeni ekubekeni amanani kuya ekwenzeni izinqumo zokutshalwa kwezimali, izinhlobo ezahlukene zezindleko zinikeza ukuqonda okubalulekile okuqondisa amabhizinisi ekwenzeni inzuzo kanye nokusimama. Ngokusebenzisa imiqondo yezindleko kanye nezindlela, amabhizinisi angathola isithombe esicacile sesimo sawo sezezimali, enze izinqumo ezinolwazi, futhi ekugcineni aqhube impumelelo. Kungakhathaliseki ukuthi ungumgcini-zimali onolwazi noma usomabhizinisi osafufusa, ukuqonda le miqondo yezindleko kubalulekile ekuphathweni kwezezimali okuphakeme.
